The comparative statement of financial position of Whispering Winds. Inc as at June $30$th$,2023,$ and a statement of comprehensive income for the $2023$ fiscal year follow: $20232022$

Cash $$20,000$ $$43,000$

Accounts receivable $86,10070,600$

Inventory $103,200101,500$

Prepaid Expenses $2,5005,400$

FV$-$OCI Investments $47,40044,900$

Equipment $173,000159,000$

Accumulated depreciation$$equipment $-34,500-$$$23,500$

Total assets $$397,700$ $$400,900$

Accounts payable $$106,00099,000$

Income tax payable $2,2003,400$

Dividends Payable $5,2000$

Long$$term loans payable $89,200118,500$

Common shares $31,30022,800$

Retained earnings $151,900$ $$147,800$

Accumulated Other Comprehensive Income $11,900$ $$9,400$

Total liabilities and shareholders$$ equity $$397,700$ $$400,900$

Sales revenue $($Net Sales$)335,000$

Cost of goods sold $180,000$

Gross Profit $155,000$

Operating expenses $121,000$

Income from Operations $($Operating Income$)34,000$

Interest expense $$8,100$

Income before Income Tax $25,900$

Income Tax $5,400$

Net Income $20,500$

Other Comprehensive Income

Unrealized Gain or Loss $-$ OCI $2,500$

Comprehensive Income $23,000$

$1.)$ Whispering Winds follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flows

$2.)$ Operating expenses include $$11,000$ in depreciation expense

$3.)$ Common shares were issued for cash

$4.)$ There were no disposals of equipment during the year

$5.)$ During the year, Whispering winds acquired $$7,300$ of equipment in exchange for long$-$term notes payble.

Prepare the statement of cash flows for the year ended June $302023,$ using the indirect method along with any necessary note disclosure.

During the year, equipment with a cost of $???$ was purchased in exchange for a note payable. Cash paid during the year for interest was $???$ Cash paid during the year for income tax was $???$

Please provide detailed explanations. Thank you so much.